TMI Blog2008 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... s for forwarding the SMS to various persons as per instructions of the clients for consideration hence providing business auxiliary service which includes provisions of service on behalf of the client – hence stay cannot be granted completely - ST/291/2008 - ST/213/2008-(PB), - Dated:- 18-6-2008 - S/Shri S.S. Kang, Vice President and Rakesh Kumar, Member (T) Shri P.K. Sahu, Advocate, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the client, however, they are providing service to the clients. The contention is that the expression on behalf of is in respect of agency which brings about a relationship as between principal and agent as one is acting on behalf of the other. The applicant relied upon the decision of Hon'ble Supreme Court in the case of W.O. Holdsworth Vs. State of U.P. reported in (1958) 33 ITR 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e data and thereafter processing data is again forwarded to the same client. The applicant is forwarding the SMS messages on behalf of their client to various subscribers of the client, therefore, providing service to the client not to acting but on behalf of the client. On the issue of time bar, the contention of the Revenue is that in the returns filed by the applicant they have not described th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was issued on 24.10.07 for the period 1.1.06 to 31.3.07 and two another units for the period 1.4.06 to 31.3.07, therefore, the major portion of the demand is within the normal period of limitation. 7. The reliance of the applicant on the decision of Hon'ble Supreme Court in the case of W.O. Holdsworth (supra) will not help their case. In that case the Hon'ble Supreme Court was interpret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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